# Apple Fee Calculator — 15% vs 30% App Store Commission

Canonical page: https://acceptmy.app/free-tools/apple-fee-calculator

Apple’s App Store commission is usually 30% of the tax-exclusive proceeds from a paid app or IAP. If you’re enrolled in the App Store Small Business Program and you (plus associated accounts) had $1M or less in proceeds last calendar year, that rate is 15% — until you cross $1M in the current year, when future sales flip to 30% (no clawback). Auto-renewing subscriptions drop to 15% from year 2 of that subscriber even outside SBP. This calculator estimates what you keep; VAT depends on storefront, so treat tax as an optional input. Not tax or legal advice. For EU rates from 1 Oct 2026, see the EU App Store fees 2026 guide.

## How it works

Enter the customer price, pick Standard 30%, Small Business 15%, or Sub year 2+ (15%), and optionally a VAT %. If Price includes VAT is on, taxExclusive = price / (1 + vatRate); otherwise taxExclusive = price. Commission = taxExclusive × rate. You keep = taxExclusive − commission.

This v1 calculator does not apply EU 26%/20%/5% CTC. EU storefronts change 1 Oct 2026 — open the EU fees guide.

## 15% vs 30%

SBP is 15% while eligible (you plus associated accounts had $1M or less in proceeds last calendar year). Cross $1M in the current year and future sales are 30%. There is no clawback on prior 15% sales.

## Subscriptions

Year 1 uses the standard or SBP rate. Year 2+ of that subscriber is 15%, even outside the Small Business Program.

## VAT

Customer Price − taxes − commission = proceeds. EU list prices are tax-inclusive; Apple commissions on the tax-exclusive base.

## What this is not

Not App Store Connect, not tax advice, and not the October 2026 EU fee table. Estimate only. Proceeds and eligibility follow Apple’s rules; associated accounts and ASC reports win.

## Availability

Free, no signup, no limit. Runs entirely in the browser.

## FAQ

**Is it 15% under $1M then 30% on everything above?** No — SBP is 15% while eligible; after you exceed $1M in the current year, future sales are 30%. Prior 15% sales aren’t clawed back.

**Does VAT come out before Apple’s cut?** Yes in tax-inclusive storefronts: commission is on the tax-exclusive amount.

**Does this cover EU Oct 2026 rates?** No — use the EU fees guide.

**Is the calculator free?** Yes — no signup, no limit.

## Related pages
- [EU App Store fees from 1 October 2026](https://acceptmy.app/guides/eu-app-store-fees-2026.md)
- [App Store Review Guidelines Explained (by Section)](https://acceptmy.app/guidelines.md)
- [Free Tools for iOS Developers](https://acceptmy.app/free-tools.md)

Last updated: 2026-09-07